How to get rid of Open Goods Receipts and PO's that were never invoiced

Hi we use SAP Business one 2007A PL:08. I need to learn a way to delete all the open good receipts and purchase orders that were never invoiced. How do I do it?
Please let me know!!
Thanks

Purchase orders do not have any accounting entries, so Right Click> Close will close the document.
The same action will also close a GRPO, but this will create an accounting entry as the Goods Receipt created a debit to stock and a credit to the allocation account. The closing entry will clear the allocation account & credit a cost of sales account which is determined in the account determination. I think it is discounts received account from memory.

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